TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CONTABILIDAD CENTROS CONTABLES [1 record]

Record 1 2010-09-24

English

Subject field(s)
  • Cost Accounting
  • Management Control
DEF

A system of accounting whereby costs (and sometimes revenues) are segregated by each area of managerial responsibility (responsibility centre) so that managers are held accountable for those matters within their direct control.

French

Domaine(s)
  • Comptabilité analytique
  • Contrôle de gestion
DEF

Comptabilité qui a pour objet de ventiler les coûts (et parfois les produits d'exploitation ou les recettes, et les ressources investies) en fonction des responsabilités dévolues à chaque centre de responsabilité

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Control de gestión
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